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of June 28, 2022 No. UP-162

About measures for creating favorable conditions for business during reforming of tax administration

For the purpose of decrease in the tax load of subjects of entrepreneurship and simplification of business by simplification of requirements of the tax legislation and creating favorable conditions for effective implementation of new instruments of tax administration:

1. Cancel since July 1, 2022 procedure for application of the raised tax rates on property and the land tax, suspension of action of tax benefits and preferences (the efficient tax mechanism) concerning the empty buildings, not used floor spaces, uninhabited constructions, objects of construction in progress (not used objects), and also the parcels of land occupied with these objects.

2. Determine that during the period till March 1, 2023:

financial sanctions for reflection in invoices or checks of the control and cash equipment of the identification codes which are not corresponding to the nomenclature of goods purchased (services) or features and the performed types of activity are not applied;

reflection of all transactions connected taking into account (acquisition (construction), start, revaluation, the order) by business entities of fixed assets, intangible assets and commodity material resources, and also forming and reduction of the authorized fund (authorized capital), in information system of E-aktiv tax authorities is voluntary.

3. Establish procedure according to which since July 1, 2022:

to subjects of entrepreneurship which without fail are recognized taxpayers on value added the certificate on passing of special registration on the value added tax is granted automatically without entering of refining into the level of tax risk. At the same time tax authorities conduct monitoring of activities of subjects of entrepreneurship and identification during monitoring of cases of tax risk is the basis for suspension of action of the certificate on passing of special registration on the value added tax;

the certificate on passing of special registration on the value added tax of taxpayers with the high level of tax risk it is suspended after the direction by tax authorities of the notification on it in five working days, and also in case of not remedial action in the specified time (except as specified discrepancy of implementable agreements (transactions) to the nomenclature of acquired and implementable goods (services) or absence of the taxpayer to the address of state registration).

4. To the State Tax Committee together with the Ministry of Finance, and also other interested ministries and departments:

to quarterly make offers on further enhancement of tax administration in the Cabinet of Ministers and to regularly enhance information systems of tax authorities on the basis of the questions which are brought up on discussions of Public council under the Ministry of Finance and the State Tax Committee consisting of representatives of subjects of entrepreneurship, scientific community and institutes of civil society;

organize on system basis work on wide explanation to the population and subjects of entrepreneurship of essence and contents of this Decree, and also the last changes entered into tax administration including by means of mass media and the Internet;

in two-month time to make in the Cabinet of Ministers offers on the changes and amendments in acts of the legislation following from this Decree.

5. Assign to the chairman of the State Tax Committee Sh. D. Kudbiyev the personal responsibility for the effective organization of execution of this Decree.

Quarterly discussion of course of execution of this Decree, implementation of coordination and control of activities of the departments responsible for its execution to assign to the deputy prime minister D. A. Kuchkarov.

President of the Republic of Uzbekistan

Sh. Mirziyoev

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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